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 | 2003 |
Opinion Letter
Opinion Letter (6K)
Doc #185579: Click preview link for longer preview.
INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
Washington, DC 20224
Plan Description: Prototype Non-Standardized Profit Sharing Plan with CODA
FFN: 50370030001-001 Case: 2001100310 EIN: 13-3745616
Letter Serial No. K372426a
Contact Person: Ms. Arrington 50-00197
PENTEGRA SERVICES INC. Telephone Number: (202) 283-8811
108 CORPORATE PARK DRIVE In Reference to: T:EP:RA:T1
WHITE PLAINS, NY 10604 Date: 03/07/2002
Dear Applicant:
In our opinion, the form of the plan identified above is acceptable under
section 401 of the Internal Revenue Code for use by employers for the benefit of
their employees. This opinion relates only to the acceptability of the form of
the plan under the Internal Revenue Code. It is not an opinion of the effect of
other Federal or local statutes.
You must furnish a copy of this letter to each employer who adopts this plan.
You are also required to send a copy of the approved form of the plan, any
approved amendments and related documents to Employee Plans Determinations in
Cincinnati at the address specified in section 9.11 of Rev. Proc. 2000-20,
2000-6 I.R.B. 553.
This letter considers the changes in qualifications requirements made by the
Uruguay Round Agreements Act (GATT). Pub. L. 103-465, the Small Business Job
Protection Act of 1996, Pub. L. 104-188, the Uniformed Services Employment and
Reemployment Rights Act of 1994, Pub. L. 103-353, the Taxpayer Relief Act of
1997. Pub. L. 105-34, the Internal Revenue Service Restructuring and Reform Act
of 1998, Pub. L. 105-206 and the Community Renewal Tax Relief Act of 2000, Pub.
L. 106-554. These laws are referred to collectively as GUST.
185579
| Internal Revenue Service Department of the Treasury;
Pentegra Services Inc.;
| Asb Holding Co
|
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| 2003 |
Letter
Letter (5K)
Doc #185589: Click preview link for longer preview.
INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
P. O. BOX 2508
CINCINNATI, OH 45201
Date: February 13, 2002
LOUISIANA-PACIFIC CORPORATION Employer Identification Number:
C/O DONALD A BURNS 93-0609074
MILLER NASH LLP DLN:
111 SW FIFTH AVE SUITE 3500 PORTLAND, 17007263015031
OR 97204-3699 Person to Contact:
BRIAN HOHLER ID# 11205
Contact Telephone Number:
(877) 829-5500
Plan Name:
LOUISIANA-PACIFIC SALARIED 401K &
PROFIT SHARING PLAN
Plan Number: 040
Dear Applicant:
We have made a favorable determination on the plan identified above
based on the information you have supplied. Please keep this letter, the
application forms submitted to request this letter and all correspondence with
the Internal Revenue Service regarding your application for a determination
letter in your permanent records. You must retain this information to preserve
your reliance on this letter.
Continued qualification of the plan under its present form will
depend on its effect in operation. See section 1.401-l(b)(3) of the Income Tax
Regulations. We will review the status of the plan in operation periodically.
The enclosed Publication 794 explains the significance and the scope
of this favorable determination letter based on the determination requests
selected on your application forms. Publication 794 describes the information
that must be retained to have reliance on this favorable determination letter.
The publication also provide examples of the effect of a plans operation on its
qualified status and discusses the reporting requirements for qualified plans.
Please read Publication 794.
185589
| Internal Revenue Service Department of the Treasury;
Donald a Burns;
| Miller Nash LLP;
Louisiana Pacific Corp
|
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| 2003 |
Letter
Letter (5K)
Doc #185590: Click preview link for longer preview.
INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
P. O. BOX 2508
CINCINNATI, OH 45201
Date: February 13, 2002
LOUISIANA-PACIFIC CORPORATION Employer Identification Number:
C/O DONALD A BURNS 93-0609074
MILLER NASH LLP DLN:
111 SW FIFTH AVE SUITE 3500 PORTLAND, 17007263011041
OR 97204-3699 Person to Contact:
BRIAN HOHLER ID# 11205
Contact Telephone Number:
(877) 829-5500
Plan Name:
LOUISIANA-PACIFIC SALARIED 401K &
PROFIT SHARING PLAN
Plan Number: 041
We have made a favorable determination on the plan identified above
based on the information you have supplied. Please keep this letter, the
application forms submitted to request this letter and all correspondence with
the Internal Revenue Service regarding your application for a determination
letter in your permanent records. You must retain this information to preserve
your reliance on this letter.
Continued qualification of the plan under its present form will
depend on its effect in operation. See section 1.401-l(b)(3) of the Income Tax
Regulations. We will review the status of the plan in operation periodically.
The enclosed Publication 794 explains the significance and the scope
of this favorable determination letter based on the determination requests
selected on your application forms. Publication 794 describes the information
that must be retained to have reliance on this favorable determination letter.
The publication also provide examples of the effect of a plan's operation or its
qualified status and discusses the reporting requirements for qualified plans.
Please read Publication 794.
185590
| Internal Revenue Service Department of the Treasury;
Donald a Burns;
| Miller Nash LLP;
Brian Hohler;
Louisiana Pacific Corp
|
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| 2003 |
Letter
Letter (3K)
Doc #190571: Click preview link for longer preview.
INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
P.O. BOX 2508
CINCINNATI, OH 45201 Employer Identification Number:
23-1209886
FEBRUARY 22, 2003 DLN:
FIRST NATIONAL BANK OF 17007254049002
CHESTER COUNTY Person to Contact:
C/O MICHELE LELLOUCHE MARK OTTEN ID# 31045
1660 PRUDENTIAL DR Contact Telephone Number:
JACKSONVILLE, FL 32207-000 (877) 829-5500
Plan Name:
FIRST NATIONAL BANK OF CHESTER
COUNTY RETIREMENT SAVINGS PLAN
Plan Number: 002
Dear Applicant:
We have made a favorable determination on the plan identified above based on the
information you have supplied. Please keep this letter, the application forms
submitted to request this letter and all correspondence with the Internal
Revenue Service regarding your application for a determination letter in your
permanent records. You must retain this information to preserve your reliance on
this letter.
Continued qualification of the plan under its present form will depend on its
effect in operation. See section 1.401-1(b) (3) of the Income Tax Regulations.
We will the status of the plan in operation periodically.
The enclosed Publication 794 explains the significance and the scope this
favorable determination letter based on the determination requests selected on
your application forms. Publication 794 describes the information that must be
retained to have reliance on this favorable determination letter. The
publication also provide examples of the effect of a plan's operation on its
qualified status and discussed the reporting requirements for qualified plans.
Please read Publication 794.
190571
| Internal Revenue Service Department of the Treasury;
First National Bank of Chester County;
Michele Lellouche;
| Mark Otten;
First Chester County Corp
|
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| 2003 |
Letter
Letter (7K)
Doc #232119: Click preview link for longer preview.
Internal Revenue Service Department of the Treasury
Washington, DC 20224
Contact Person: Ms. Arrington 50-00197
FRANKLIN TEMPLETON INVESTOR SERVICES INC Telephone Number: (202) 283-8811
10600 WHITE ROCK ROAD In Reference to: T:EP:RA:ICU
RANCHO CORDOVA, CA 95670 Date: 08/07/2001
Dear Applicant:
In our opinion, the form of the plan identified above is acceptable under
section 401 of the Internal Revenue Code for use by employers for the benefit of
their employees. This opinion relates only to the acceptability of the form of
the plan under the Internal Revenue Code. It is not an opinion of the effect of
other Federal or local statutes.
You must furnish a copy of this letter to each employer who adopts this plan.
You are also required to send a copy of the approved form of the plan, any
approved amendments and related documents to Employee Plans Determinations in
Cincinnati at the address specified in section 9.11 of Rev. Proc. 2000-20,
2000.6 I.R.H. 553.
This letter considers the changes in qualifications requirements made by the
Uruguay Round Agreements Act (GATT), Pub. L. 103-465, the Small Business Job
Protection Act of 1996, Pub. L. 104-158, the Uniformed Services Employment and
Reemployment Rights Act of 1994, Pub. L. 103.353, the Taxpayer Relief Act of
1997, Pub. L. 105-34, the Internal Revenue Service Restructuring and Reform Act
of 1998, Pub. L. 105-206 and the Community Renewal Tax Relief Act of 2000, Pub-
L. 106-554. These laws are referred to collectively as GUST.
232119
| | Internal Revenue Service
|
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| 2003 |
Letter
Letter (8K)
Doc #265598: Click preview link for longer preview.
INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
{TABLE}
{S} {C}
Description: Prototype Standardized Profit Sharing Plan with CODA Washington, DC 20224
FFN: 502A2141901-007 Case: 200101071 EIN: 23-2218197 Contact Person: Ms. Arrington 50-00197
BPD: 01 Plan: 007 Letter Serial No: K239931a Telephone Number: (202) 283-8811
In Reference to: T:EP:RA:ICU
Date: 11/19/2001
{/TABLE}
KT Administrators Inc.
987 Old Eagle School Road, Suite 710
Wayne, PA 19087
Dear Applicant:
In our opinion, the form of the plan identified above is acceptable under
section 401 of the Internal Revenue Code for use by employers for the benefit of
their employees. This opinion relates only to the acceptability of the form of
the plan under the Internal Revenue Code. It is not an opinion of the effect of
other Federal or local statutes.
You must furnish a copy of this letter to each employer who adopts this
plan. You are also required to send a copy of the approved form of the plan, any
approved amendments and related documents to Employee Plans Determinations in
Cincinnati at the address specified in section 9.11 of Rev. Proc. 2000-20,
2000-6 I.R.B. 553.
This letter considers the changes in qualifications requirements made by
the Uruguay Round Agreements Act (GATT), Pub. L. 103.465, the Small Business Job
Protection Act of 1996, Pub. L. 104-188, the Uniformed Services Employment and
Reemployment Rights Act of 1994, Pub. L. 103-353, the Taxpayer Relief Act of
1997, Pub. L. 105-34, the Internal Revenue Service Restructuring and Reform Act
of 1998, Pub. L. 105-206 and the Community Renewal Tax Relief Act of 2000, Pub.
L. 106-554. These laws are referred to collectively as GUST.
265598
| | KT Administrators Inc.
|
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| 2003 |
Letter
Letter (4K)
Doc #292386: Click preview link for longer preview.
{DOCUMENT}
{TYPE}EX-5
{SEQUENCE}3
{FILENAME}jd10-15ex5_1.txt
{DESCRIPTION}5.1
{TEXT}
Exhibit 5.1
INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
DISTRICT DIRECTOR
G.P.O BOX 1680
BROOKLYN, NY 11202
Employee Identification Number:
Date: JAN 17 1995 11-2380136
File Holder Number:
133001570
UNIVERSAL HOLDING CORP. Person to Contact:
MOUNT EBO CORPORATE PARK DEBORAH ALPERT
C/O JEFFREY S. KAHN, ESQ. Contact Telephone Number:
KAHN, WAXMAN & TAUB, P.C. (516) 603-5385
60 EAST 42ND STREET-STE 2130 Plan Names:
NEW YORK, NY 10165 UNIVERSAL HOLDING CORP. 401(k)
SAVINGS PLAN
Plan Number: 001
Dear Applicant:
We have made a favorable determination on your plan, identified
above, based on the information supplied. Please keep this letter in your
permanent records.
Continued qualification of the plan under its present form will
depend on its effect in operation. (See section 1.401-1(b)(3) of the Income Tax
Regulations.) We will review the status of the plan in operation periodically.
The enclosed document explains the significance of this favorable
determination letter, points out some features that may affect the qualified
status of your employee retirement plan, and provides information on the
reporting requirements for your plan. It also describes some events that
automatically nullify it. It is very important that you read the publication.
This letter relates only to the status of your plan under the
Internal Revenue Code. It is not a determination regarding the effect of other
codes or local statutes.
This determination is subject to your adoption of the proposed
amendment submitted in your letter dated January 12, 1995. The proposed
amendments should be adopted on or before the date prescribed by the regulations
under Code section 401(b).
This determination letter is applicable for the amendment(s) adopted
on June 24, 1994.
This determination letter is applicable for the plan adopted on
October 29, 1993.
This plan satisfies the nondiscrimination in amount requirement of
section 1.401(a)(4)-1(b)(2) of the regulations on the basis of a design-based
safe harbor described in the regulations.
This letter is issued under Rev. Proc. 93-39 and considers the
amendment required by the Tax Reform Act of 1986 except as otherwise specified
in this letter.
{PAGE}
UNIVERSAL HOLDING CORP
This plan satisfies the nondiscriminatory current availability
requirements of section 1.401(a)(4)-4(b) of the regulations with respect to
those benefits, rights, and features that are currently available to all
employees in the plan's coverage group. For this purpose, the plan's coverage
group consists of those employees treated as currently benefiting for purposes
of demonstrating that the plan satisfies the minimum coverage requirements of
section 410(b) of the Code.
If you have questions concerning this matter, please contact the
person whose name and telephone number are shown above.
Sincerely yours,
/s/ Herbert J. Huff
Herbert J. Huff
District Director
Enclosures:
Publications 794
Reporting & Disclosure Guide
for Employee Benefit Plans
2
{/TEXT}
{/DOCUMENT}
292386
| Universal Holding Corp.;
| Deborah Alpert;
Jeffrey S. Kahn
|
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| 2003 |
IRS Determination Letter
IRS Determination Letter (3K)
Doc #402906: Click preview link for longer preview.
IRS DETERMINATION LETTER
INTERNAL REVENUE SERVICE
P. O. BOX 2508
CINCINNATI, OH 45201
DEPARTMENT OF THE TREASURY
Date: APRIL 10, 2002
C H ROBINSON COMPANY
C/O CHRISTINE L PETERSON-STROMGREN
DORSEY & WHITNEY LLP
50 S SIXTH ST STE 1500
MINNEAPOLIS, MN 55402-0000
Employer Identification Number:
41-0680048
DLN:
17007029020002
Person to Contact:
JOSEPH SALEMI . . .
402906
| | |
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| 2003 |
IRS Determination Letter
IRS Determination Letter (4K)
Doc #1001921: Click preview link for longer preview.
IRS DETERMINATION LETTER
INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
P.O. BOX 2508
CINCINNATI, OH 45201
Employer Identification Number:
Date: September 13, 2002 06-0273620
DLN
WEBSTER BANK 17007008090032
C/O JOHN V GALIETTE Person to Contact:
REID AND RIEGE PC SONJA HALL ID# 52171
ONE STATE ST . . .
1001921
| | |
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| 2003 |
IRS Determination Letter
IRS Determination Letter (3K)
Doc #1252412: Click preview link for longer preview.
IRS DETERMINATION LETTER
INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
P. O. BOX 2508
CINCINNATI, OH 45201
Employer Identification Number:
93-0810577
Date: Oct. 22, 2002 DLN:
17007071004012
WEST COAST BANCORP Person to Contact:
c/o VINCENT P. CACCIOTTOLI PAULETTE COOK ID# 75048
101 SW MAIN ST STE 1500 . . .
1252412
| | |
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| 2003 |
IRS Determination Letter
IRS Determination Letter (4K)
Doc #1270318: Click preview link for longer preview.
IRS DETERMINATION LETTER
INTERNAL REVENUE SERVICE
P.O. BOX 2508
CINCINNATI, OH 45201
DEPARTMENT OF THE TREASURY
Date: March 04, 2002
Employer Identification Number:
18-0380815
DLN:
17007039002021
CHEMUNG CANAL TRUST COMPANY
Person to Contact:
C/O J PHILLIP HUNTER
ONE WEST CHURCH ST
JOHN GRAY ID# 11070
Contact Telephone Number:
ELMIRA, NY . . .
1270318
| | |
Preview
Full Doc
| 2000 |
Letter
Letter (5K)
Doc #230068: Click preview link for longer preview.
INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
P. O. BOX 2508
CINCINNATI, OH 45201
Employer Identification Number:
Date: June 23, 2000 64-0679456
DLN:
ChemFirst Inc. 17007266007039
C/O E. Phillip Bush, Esq. Person to Contact:
LOCKE, LIDDELL & SAPP, L.L.P. RUDOLPH A. BOLDREGHINI ID# 31070
2200 ROSS AVENUE, SUITE 2200 Contact Telephone Number:
DALLAS, TX 75202-6776 (877) 829-5500
Plan Name:
CHEMFIRST INC. 401(K) SAVINGS AND
ESOP
Plan Number: 002
Dear Applicant:
We have made a favorable determination on your plan, identified above,
based on the information supplied. Please keep this letter in your permanent
records.
Continued qualification of the plan under its present form will depend on
its effect in operation. (See section 1.401-1(b) (3) of the Income Tax
Regulations.) We will review the status of the plan in operation periodically.
The enclosed document explains the significance of this favorable
determination letter, points out some events that may affect the qualified
status of your employee retirement plan, and provides information on the
reporting requirements for your plan. It also describes some events that
automatically nullify it. It is very important that you read the publication.
This letter relates only to the status of your plan under the Internal
Revenue Code. It is not a determination regarding the effect of other federal or
local statues.
This determination is subject to your adoption of the proposed amendments
submitted in your letter dated April 7, 2000. The proposed amendments should be
adopted on or before the date prescribed by the regulations under Code section
401(b).
230068
|
ChemFirst
As referenced in this Letter:
ChemFirst – BOX 2508
CINCINNATI, OH 45201
Employer Identification Number:
Date: June 23, 2000 64-0679456
DLN:
ChemFirst Inc. 17007266007039
C/O E. Phillip Bush, Esq. Person to Contact:
LOCKE, LIDDELL & SAPP, L.
CHEMFIRST – AVENUE, SUITE 2200 Contact Telephone Number:
DALLAS, TX 75202-6776 (877) 829-5500
Plan Name:
CHEMFIRST INC. 401(K) SAVINGS AND
ESOP
Plan Number: 002
Dear Applicant:
We have made a
ChemFirst – are shown above.
Sincerely yours,
Carol D. Gold
Director, Employee Plans
Enclosures:
Publication 794
Addendum
ChemFirst Inc.
This letter supersedes our letter dated on or about April 19, 2000. This
determination
dt 55701
;
|
 Locke Liddell
As referenced in this Letter:
LOCKE, LIDDELL – 64-0679456
DLN:
ChemFirst Inc. 17007266007039
C/O E. Phillip Bush, Esq. Person to Contact:
LOCKE, LIDDELL & SAPP, L.L.P. RUDOLPH A. BOLDREGHINI ID# 31070
2200 ROSS AVENUE, SUITE 2200
dt 38115
|